Sinambela, Cristina (2022) Analisis Penerapan Akuntansi Pada SD Bintang Laut Di Bagansiapiapi Kecamatan Bangko Kebupaten Rokan Hilir. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted in SD Bintang Laut Bagansiapiapi, Bangko District, Rokan Hilir Regency. The background of this research is the accounting process for SD Bintang Laut which is still simple. The accounting process carried out consists of recording every transaction into a daily cash book, making profit and loss statements, balance sheets, and lists of fixed assets. The purpose of this study was to determine the suitability of the application of financial accounting at SD Bintang Laut with the Interpretation of Financial Accounting Standards No. 35. The research design is descriptive qualitative, meaning that it is able to produce detailed explanations and descriptions based on data that has been collected from the results of comparative analysis according to theory. The data used in this study are primary data and secondary data. Data collection techniques used are direct interviews with the school and documentation. The data analysis used is a descriptive method where the necessary data is collected and compared with relevant theories that support the discussion and then a conclusion is drawn. Based on the results of research that has been done, the accounting process at Bintang Laut Elementary School is not complete and is still very simple. The school does not keep journals, ledgers, adjusting journals, trial balances, comprehensive income statements, reports on changes in net assets, cash flow statements, and notes to financial statements. It can be concluded that the accounting application at Bintang Laut Elementary School is not in accordance with the Interpretation of Financial Accounting Standards No. 35.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Accounting, Accounting Application, Elementary School | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 30 Dec 2022 02:01 | ||||||
| Last Modified: | 30 Dec 2022 02:01 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/18069 |
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